Case Law

In Davies v Superioress, Mater Misericordiae Hospital, Dublin 1933 1 ITR 387 a hospital granted charitable exemption was held taxable in respect of trading profits derived from private patients.

A business, which was donated to a society established for charitable purposes, and which had an employee who would otherwise have been an object of the society, was refused charitable exemption. Beirne v St Vincent de Paul Society, Wexford 1932 1 ITR 388